1042-S表上的收入只有两项,一项是01类(Interest paid by U.S. obligors ?general)收入,属于免税收入,免税类别是05(Portfolio interest exempt under an Internal Revenue Code section),这些类别代号在1042-S上都有说明。 另外一项收入是06类(Dividends paid by U.S. corporations ?general),其实就是证券类资产...
Box 1 – Income code Box 1 on Form 1042-S is critical, as this requires the income code that classifies a payment. One form can only have one code. If you’ve received multiple payments from several codes, more than one form must be filed. Box 2 – Gross income In Box 2, for ...
The sum which is paid to foreigners (including those considered foreign), corporations are reported on Form 1042-S, Foreign Person’s Source Income based in the US is subject to withholding. The form details sums withheld under various chapters and amounts withheld and later refunded to the ...
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16, 2008 (expatriates). Use income code 1446 Withholding Tax) on page 6. income by a publicly traded partnership or 38 to report income received from eligible You must file a Form 1042-S even if nominee. See Publicly Traded deferred compensation and use income ...
Resident claim/dual status這個treaty要file Form 8833,這個表要寫一段explanation還要引用treaty code, 你最好找專業人士幫你看看。如果你是在F1轉H1B那年用這個tax treaty, 你必須在explanation說明這個tax treaty 是減掉的是你拿F1簽證(包括OPT)時拿到的income, 而不是減掉你轉為H1B後拿到的income。如果你是non ...